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Penghasilan Tidak Tetap : Insentif untuk Kinerja
Penghasilan tidak tetap adalah kompensasi yang dihubungkan pada kinerja individu, tim dan organisasional.
Jenis-jenis Penghasilan Tidak Tetap
Insentif individual diberikan untuk memberikan penghargaan pada usaha dan kinerja individual. Ketika organisasi memberi penghargaan seluruh kelompok kerja atau tim untuk kinerjanya, kerja sama antara anggota biasanya akan meningkat.insentif tim atau kelompok yang paling umum adalahperencanaan pembagian perolehan, dimana tim-tim karyawan yang memenuhi tujuan tertentu berbagi perolehan yang diukur terhadap target kerja.
Insentif organisasional diberikan berdasarkan pada hasil kinerja dari seluruh organisasi. Pendekatan ini mengasumsikan bahwa semua karyawan yang bekerja bersama dapat membuahkan hasil organisasional lebih besar yang menjadikan kinerja keuangan lebih baik.
Faktor-faktor yang Mempengaruhi Program Penghasilan Tidak Tetap yang Berhasil
Kebanyakan pemberi kerja memakai sistem insentif dengan tujuan untuk :
1. Menghubungkan kinerja individual pada tujuan-tujuan bisnis
2. Memberi penghargaan kinerja yang unggul
Insentif per Karyawan
Kondisi yang diperlukan untuk penggunaan program insentif per karyawan adalah sebagai berikut :
1. Identifikasi kinerja individual
2. Kerja independen
3. Diinginkannya kompetivitas
4. Individualisme ditekankan dalam budaya organisasional
Sistem Tarif Satuan
Sistem insentif individual yang paling dasar adalah sistem tarif satuan, baik dari jenis lurus maupun jenis diferensial. Dalam sistem satuan lurus, gaji ditentukan dengan mengalikan jumlah unit yang diproduksi dengan tarif satuan untuk satu unitnya. Sistem tarif satuan diferensial membayar karyawan upah tarif satuan untuk unit-unit yang diproduksi sampai hasil standar dan upah tarif satuan yang lebih tinggi untuk unit-unit yang diproduksi di atas standar.
Kompensasi dan Insentif Penjualan
Kompensasi yang dibayarkan kepada karyawan yang terlibat dengan penjualan dan pemasaran adalah sebagian atau seluruhnya dikaitkan dengan kinerja penjualan individual.
Mengukur Kinerja Penjualan
Untuk menggunakan kompensasi penjualan tidak tetap dengan berhasil membutuhkan ditetapkannya kriteria dan ukuran kinerja dengan jelas. Meskipun banyak perusahaan menggunakan pendapatan penjualan individu dibandingkan dengan kuota yang ditetapkan sebagai ukuran utama kinerja, kinerja juga dapat diukur lebih baik jika organisasi tersebut menggunakan bermacam kriteria, meliputi perolehan pelanggan baru dan penjualan barang-barang bernilai tinggi versus barang-barang bernilai rendah yang mencerminkan perencanaan pemasaran.
Perencanaan Kompensasi Penjualan
Jenis-jenis perencanaan kompensasi penjualan :
1. Gaji saja
2. Komisi langsung
3. Gaji plus komisi atau bonus
Penghasilan Tidak Tetap Berbasis Kelompok/Tim
Sebuah kelompok karyawan tidak selalu merupakan sebuah tim, tetapi baik kelompok maupun tim dapat menjadi basis untuk kompensasi tidak tetap.
Mendistribusikan Insentif Tim
Dua pendekatan utama untuk mendistribusikan penghargaan kepada tim adalah sebagai berikut :
1. Penghargaan berukuran sama untuk setiap anggota tim
2. Penghargaan berukuran beda untuk setiap anggota tim
Kompensasi eksekutif harus dipandang sebagai paket total yang terdiri atas gaji, bonus, insentif berdasarkan kinerja jangka panjang, tunjangan, dan hak-hak istimewa. Tunjangan memberikan kompensasi tambahan kepada para karyawan sebagai penghargaan untuk keanggotaan organisasional. Karena tersedianya berbagai pilihan tunjangan dan biaya yang terlibat, para pemberi kerja perlu untuk mengembangkan sistem untuk mengomunikasikan pilihan ini dan biayanya kepada karyawan mereka.

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